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1997 (5) TMI 116 - CEGAT, NEW DELHIExtract: .......nd that they had regular sales, and that they were marketable. On the other hand as was observed by the Delhi High Court in the cited judgment, there were chance sales. On this count there is no basis for finding of the Additional Collector that the impugned goods were excisable products. 6. emsp We allow this appeal and set aside the lower orders.
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